Fuel Tax Ruling

FTR 2006/1W

Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into Australia for use in carrying on an enterprise involving 'agriculture' as defined in section 22 of the Energy Grants (Credit) Scheme Act 2003

Please note that the PDF version is the authorised version of this withdrawal notice.

This document has changed over time. View its history.

Protection Label

This Ruling provides you with the following level of protection:

This publication (excluding appendixes) is a public ruling for the purposes of the Taxation Administration Act 1953.

A public ruling is an expression of the Commissioner's opinion about the way in which a relevant provision applies, or would apply, to entities generally or to a class of entities in relation to a particular scheme or a class of schemes.

If you rely on this ruling, we must apply the law to you in the way set out in the ruling (or in a way that is more favourable for you if we are satisfied that the ruling is incorrect and disadvantages you, and we are not prevented from doing so by a time limit imposed by the law). You will be protected from having to pay any underpaid tax, penalty or interest in respect of the matters covered by this ruling if it turns out that it does not correctly state how the relevant provision applies to you.

Withdrawal

1. This Ruling is withdrawn and ceases to have effect on 1 July 2012. The Ruling continues to apply, in respect of the fuel tax law ruled upon, to all taxpayers within the specified class who acquire, manufacture in, or import into Australia, taxable fuel before 1 July 2012. Thus, the Ruling continues to apply to those taxpayers, even following its withdrawal, who acquire taxable fuel prior to the withdrawal of the Ruling (see paragraph 46 of TR 2006/10).

Commissioner of Taxation
4 October 2006

Not previously issued as a draft

References

ATO references:
NO 2006/11199

Subject References:
acquire
acquire, or manufacture in, or import into, Australia
apportionment
apportionment of fuel
business
business purposes
carrying on your enterprise
agricultural activities
agricultural construction activity
agricultural property
agricultural soil/water activity
agricultural waste activity
apiculture
apportionment of fuel
carrying out of earthworks for use in a core agricultural activity
claims
core agricultural activity
cultivation of the soil
cultivation or gathering in of crops
diesel fuel
eligible use
energy grant
energy grants (credits) scheme
gathering in
grants
horticulture
in
live-stock activity
off-road credits scheme
off-road diesel fuel
off-road scheme
on-road credits scheme
pasturage
person who carries on a core agricultural activity
place adjacent to an agricultural property
public road
rearing of live-stock
road vehicle
solely
status of contractors and subcontractors
sundry agricultural activity
viticulture

Case References:
Attorney-General; Ex rel Australian Mutual Provident Society v. Corporation of the City of Adelaide
[1931] SASR 217

Attorney-General for the Northern Territory v. Minister for Aboriginal Affairs (NSW G 235 of 1988)
unreported decision, 3 August 1988

Attorney-General for the Northern Territory of Australia v. Minister for Aboriginal Affairs and Others
(1989) 23 FCR 536

Australian National Railways Commission v. Collector of Customs SA
(1985) 8 FCR 264
(1985) 69 ALR 367

Australian Native Landscapes Pty Ltd v. Collector of Customs
[1997] 81 FCA (21 February 1997)
(1997) 24 AAR 353
(1997) 44 ALD 531

Barker v. R
(1983) 153 CLR 338
(1983) 47 ALR 1
(1983) 57 ALJR 426

Belmont Farm v. Minister of Housing and Local Government
(1962) 13 P & CR 417

Brodie and Anor v. Singleton Shire Council
(2001) 206 CLR 512
(2001) 180 ALR 145

Case 21/98
(1998) ATC 263
(1998) 40 ATR 1166
AAT No. 13,430 [1998] AATA 874

Chief Executive Officer of Customs v. WMC Resources Ltd (as agent for East Spar Alliance)
(1998) 158 ALR 241
(1998) 87 FCR 482

Clean Investments Pty Ltd v. Commissioner of Taxation
[2001] FCA 80 14 February 2001
(2001) 105 FCR 248
(2001) 184 ALR 314
(2001) 46 ATR 248
2001 ATC 4068

Cohns Industries Pty Ltd v. Deputy Federal Commissioner of Taxation (Cth)
(1979) 37 FLR 508
(1979) 24 ALR 658
(1979) 79 ATC 4243
(1979) 9 ATR 759

Collector of Customs v. Pozzolanic Enterprises Pty Limited
(1993) 43 FCR 280
(1993) 115 ALR 1

Collector of Customs v. Reg Russell and Sons Pty Ltd
No. WAG 95 of 1994 FED No. 421/95

Collector of Customs v. Rottnest Island Authority
(1994) 119 ALR 406
(1994) 48 FCR 177

Collector of Customs (Tas) v. Davis
(1989) 23 FCR 378
(1989) 10 AAR 439

Collector of Customs, Tasmania v. Flinders Island Community Association
(1985) 7 FCR 205
60 ALR 717

Commissioner of Taxation v. Chubb Australia Ltd
(1995) 128 ALR 489
(1995) 56 FCR 557
(1995) 95 ATC 4186
(1995) 30 ATR 285

Commissioner of Taxation v. Sherwood Overseas Pty Ltd
(1985) 85 ATC 4267
(1985) 75 FLR 474
16 ATR 473
85 ATC 4267

Cowell v. Rosehill Racecourse Co Ltd
(1937) 56 CLR 605
(1937) 11 ALJR 32 - HCA - 22/04/1937
[1937] ALR 273

Cuisenaire v. Reed
(1962) 5 FLR 180
[1963] VR 719

Deputy Commissioner of Taxation v. Stewart
(1984) 154 CLR 385
(1984) 52 ALR 253
15 ATR 387
(1984) 84 ATC 4146

Deputy Commissioner of Taxation (NSW) v. Newbound & Co Pty Ltd
(1952) 26 ALJR 386
(1952) 10 ATD 59

Diethelm Manufacturing Pty Ltd v. Commissioner of Taxation
(1993) 44 FCR 450
(1993) 116 ALR 420
(1993) 93 ATC 4703
(1993) 26 ATR 465

Esso Australia Ltd v. Chief Executive Officer of Customs
[1998] AATA 366

Federal Commissioner of Taxation v. BHP Minerals Ltd
(1983) 51 ALR 166
14 ATR 389
83 ATC 4407

Federal Commissioner of Taxation v. Hamersley Iron Pty Ltd
(1980) 33 ALR 251
(1980) 80 ATC 4509
(1980) 11 ATR 302

Federal Commissioner of Taxation v. Payne
(2001) HCA 3
46 ATR 228
2001 ATC 4027
(2001) 202 CLR 93
(2001) 177 ALR 270
(2001) 75 ALJR 442

Hemens (Valuation Officer) v. Whitsbury Farm and Stud Ltd and other appeals
[1987] 1 All ER 430

Hygienic Lily Ltd v. Deputy Commissioner of Taxation
(1987) 71 ALR 441
(1987) 13 FCR 396
18 ATR 619
(1987) 87 ATC 4327

ICI Australia Operations Pty Ltd v. Deputy Commissioner of Taxation (Vic)
(1987) 87 ATC 5110
(1987) 19 ATR 647

In the Estate of Nicholas
[1955] VLR 291
[1955] ALR 817

Kentucky Fried Chicken Pty Ltd v. Federal Commissioner of Taxation
(1986) 86 ATC 4701
(1986) 17 ATR 1039

Kiosses v. Corporation of the City of Henley and Grange
(1971) 6 SASR 186
(1971) 33 LGRA 286

Lincoln Hunt Australia Pty Ltd v. Willesee
(1986) 4 NSWLR 457 - NSWSC - 13/02/1986

Lippett v. Robertson
[1953] SASR 13

Marsal Pty Ltd & Ors v. Comptroller of Stamps (Vic)
(1982) 82 ATC 4536

OR Cormack Pty Ltd v. Federal Commissioner of Taxation
(1992) 23 ATR 151
(1992) 92 ATC 4121

Permanent Trustee Company of New South Wales Ltd v. Campbelltown Municipal Council
(1960) 105 CLR 401
[1961] ALR 164
(1960) 6 LGRA 340

President of the Shire of Narracan v. Leviston
(1906) 3 CLR 846
(1906) 12 ALR 294

Proserpine Co-operative Sugar Milling Association v. Commissioner of Taxation
(1996) 96 ATC 5016
(1996) 34 ATR 129

Randwick Municipal Council v. Rutledge
(1959) 102 CLR 54

Re BHP Billiton Petroleum Pty Ltd and Chief Executive Officer of Customs
[2002] AATA 705
50 ATR 1156
(2002) 69 ALD 453

Re BHP Petroleum and Collector of Customs
(1987) 11 ALD 413
6 AAR 245

Re Central Norseman Gold Corporation Limited and Collector of Customs, Western Australia
AAT No. W84/118
(1985) 8 ALN N288

Re City of Nunawading and Comptroller-General of Customs
No. V93/540 AAT No. 9758
(1994) 36 ALD 628

Re Day and Deputy Commissioner of Taxation
[2004] AATA 1305 (7 December 2004)
58 ATR 1189

Re Elf Farm Supplies Pty Ltd and Chief Executive Officer of Customs
[1998] AATA 929
(1998) 28 AAR 485

Re French Island Barge Pty Ltd and Collector of Customs
No. V92/255 AAT No. 8625

Re Impast Pty Ltd and Collector of Customs
No. W91/290 AAT No. 8355

Re LM & TMR Quinlivan and the Quinlivan Family Trust and the Chief Executive Officer of Customs
[1997] AATA 11810
(1997) 25 AAR 142

Re McDermott Industries and Chief Executive Officer of Customs
(1997) 47 ALD 134

Re Proprietary Articles Trade Association of South Australia Inc.
[1949] SASR 88

Re Raymond Cedric and Brian Richard Wallace v. CEO of Customs
AAT No. 13,015 [1998] AATA 633 (25 June 1998)
(1998) 27 AAR 430

Re Reg Russell and Sons Pty Ltd and Collector of Customs
Nos. W93/218 and W94/16 AAT No. 9635

Re Riviera Nautic Pty Ltd and Federal Commissioner of Taxation
[2002] AATA 657
50 ATR 1106
68 ALD 581

Re Rylane Pty Ltd and Collector of Customs
No. W94/26 AAT No. 9692
[1994] AATA 9692

Re Vicmint Partners Pty Ltd and Chief Executive Officer of Customs
(1997) 48 ALD 475

Re Wandoo Alliance Pty Ltd v. Chief Executive Officer of Customs
[2001] AATA 801
(2001) 34 AAR 98

Re Water Administration Ministerial Corporation and Chief Executive Officer of Customs (13 August 1997)
N96/1212 AAT No. 12,111

Ronpibon Tin NL v. FC of T
(1949) 78 CLR 47

Sisters of Mercy Property Association v. Newtown and Chilwell
(1944) 69 CLR 369

Vickery v. Municipality of Strathfield
(1911) 11 SR (NSW) 354
(1911) 28 WN (NSW) 107 - NSWSC - 31/08/1911

YZ Finance Co. Pty Ltd v. Cummings
(1963-1964) 109 CLR 395

Other References:
The Australian Oxford Dictionary, 1999, Oxford University Press, Melbourne
Customs and Excise Legislation Amendment Bill 1995
Explanatory Memorandum to the Customs and Excise Legislation Amendment Bill 1995
The Macquarie Dictionary, 2001, rev. 3rd edn, The Macquarie Library Pty Ltd, NSW
New Shorter Oxford English Dictionary (1993)
Second Reading Speech, Customs and Excise Legislation Amendment Bill 1995
Supplementary Explanatory Memorandum to the Customs and Excise Legislation Amendment Bill 1995
Revised Explanatory Memorandum to the Fuel Tax Bill 2006 and the Fuel Tax (Consequential and Transitional Provisions) Bill 2006
Oxford Dictionary of English (2003)

FTR 2006/1W history

	Date:	Version:	Change:
	4 October 2006	Original ruling
	15 August 2007	Consolidated ruling	Addendum
	19 October 2011	Consolidated ruling	Addendum
You are here	1 July 2012	Withdrawn

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Fuel Tax Ruling

FTR 2006/1W

Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into Australia for use in carrying on an enterprise involving 'agriculture' as defined in section 22 of the Energy Grants (Credit) Scheme Act 2003

Protection Label

Withdrawal

References

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